ISSAI Executive Summaries
ISSAI 5140 – How SAIs may co-operate on the audit of international environmental accords
This guideline aims to outline the approaches by which audits of international environmental accords might be carried out and to describe ways of co-operation between SAIs.
|Level 4: Specific Auditing Guidelines - Guidelines on Environmental Audit|
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
The guide focuses primarily on the audits of international accords related to the environment but it also applies equally to non-environmental accords as well as to other kinds of audits that SAIs may wish to carry out together.
Scope - Content:
Author - Committee:
INTOSAI Working Group on Environmental Auditing
Approved at XVIth Congress of INTOSAI, Montevideo 1998
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